Elsight Ltd
ASX:ELS
Income Statement
Earnings Waterfall
Elsight Ltd
Income Statement
Elsight Ltd
| Dec-2018 | Jun-2019 | Dec-2019 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | Jun-2024 | Dec-2024 | Jun-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||
| Interest Expense |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1
|
0
|
1
|
0
|
|
| Revenue |
2
N/A
|
2
+11%
|
1
-32%
|
1
-40%
|
2
+122%
|
2
-6%
|
1
-65%
|
1
+19%
|
1
+20%
|
1
+29%
|
2
+46%
|
2
+32%
|
2
0%
|
6
+185%
|
|
| Gross Profit | |||||||||||||||
| Cost of Revenue |
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(1)
|
(0)
|
(0)
|
(1)
|
(1)
|
(1)
|
(2)
|
|
| Gross Profit |
1
N/A
|
1
+10%
|
0
-55%
|
0
-95%
|
0
+2 202%
|
0
-34%
|
(0)
N/A
|
(0)
+78%
|
0
N/A
|
1
+68%
|
1
+10%
|
1
+22%
|
1
+19%
|
4
+252%
|
|
| Operating Income | |||||||||||||||
| Operating Expenses |
(5)
|
(5)
|
(4)
|
(3)
|
(4)
|
(6)
|
(6)
|
(5)
|
(5)
|
(4)
|
(4)
|
(4)
|
(4)
|
(6)
|
|
| Selling, General & Administrative |
(4)
|
(5)
|
(2)
|
(3)
|
(3)
|
(6)
|
(4)
|
(5)
|
(3)
|
(4)
|
(2)
|
(4)
|
(3)
|
(6)
|
|
| Research & Development |
(1)
|
0
|
(1)
|
0
|
(1)
|
0
|
(2)
|
0
|
(2)
|
0
|
(1)
|
0
|
(2)
|
0
|
|
| Depreciation & Amortization |
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
(0)
|
0
|
|
| Other Operating Expenses |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Operating Income |
(4)
N/A
|
(4)
+16%
|
(3)
+11%
|
(3)
-6%
|
(4)
-16%
|
(5)
-38%
|
(6)
-12%
|
(5)
+16%
|
(4)
+14%
|
(4)
+15%
|
(3)
+15%
|
(3)
+13%
|
(3)
-7%
|
(2)
+31%
|
|
| Pre-Tax Income | |||||||||||||||
| Interest Income Expense |
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
(0)
|
0
|
0
|
(0)
|
(1)
|
(1)
|
(1)
|
(1)
|
|
| Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Total Other Income |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
|
| Pre-Tax Income |
(4)
N/A
|
(4)
+15%
|
(3)
+11%
|
(3)
-7%
|
(4)
-14%
|
(5)
-38%
|
(6)
-13%
|
(5)
+17%
|
(4)
+14%
|
(4)
+7%
|
(4)
+8%
|
(3)
+6%
|
(4)
-12%
|
(3)
+24%
|
|
| Net Income | |||||||||||||||
| Tax Provision |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Income from Continuing Operations |
(4)
|
(4)
|
(3)
|
(3)
|
(4)
|
(5)
|
(6)
|
(5)
|
(4)
|
(4)
|
(4)
|
(3)
|
(4)
|
(3)
|
|
| Net Income (Common) |
(4)
N/A
|
(4)
+15%
|
(3)
+11%
|
(3)
-7%
|
(4)
-14%
|
(5)
-38%
|
(6)
-13%
|
(5)
+17%
|
(4)
+14%
|
(4)
+7%
|
(4)
+8%
|
(3)
+6%
|
(4)
-12%
|
(3)
+24%
|
|
| EPS (Diluted) |
-0.04
N/A
|
-0.04
N/A
|
-0.03
+25%
|
-0.03
N/A
|
-0.04
-33%
|
-0.04
N/A
|
-0.05
-25%
|
-0.04
+20%
|
-0.03
+25%
|
-0.03
N/A
|
-0.02
+33%
|
-0.02
N/A
|
-0.03
-50%
|
-0.02
+33%
|
|